Change of Legal Entity

If you change the legal entity (ex: sole proprietor to corporation or limited liability company) of your business with 25 percent or more common ownership complete the steps below.

NOTE: If there is not 25 percent or more common ownership then this change cannot be made.

Step-by-step instructions to change the legal entity of your business:

1. Go to www.uimn.org, click on Employer Login.
2. Enter your User ID and Password, click Login.
3. On My Home Page, click on Account Maintenance.
4. Click on Change Legal Entity.
5. Under ‘Change Legal Entity’, fill in requested previous and new entity information, click Next.
6. Select the appropriate radio button to determine if there is 25 percent or more common ownership between the predecessor and successor account. If you choose to terminate the predecessor account, enter the ‘Date of Last Covered Wages Paid for the Previous Entity’, click Next.
7. If there was 25 percent or more common ownership the Determination of Transfer of Experience: Due to Change in Legal Entity screen displays your new Minnesota Unemployment Insurance tax rate.